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Showing 1–16 of 18 results
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How can financial due diligence support your loans?
Summer 2023
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: Many currently problematic loans once looked good on paper — but now, aren’t worth the paper they’re printed on! This article points out that to ensure a bank doesn’t succumb to the lure of loans that seem to be — and are — too good to be true, it’s important to have a policy of conducting proactive due diligence practices from the start. It provides several steps to take and lists some common ratios that are useful in assessing risk. The article notes that due diligence is key in helping loan portfolios remain stable and profitable over time.
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Does your family situation call for a spendthrift trust?
August / September 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: For those who have concerns that an heir might squander his or her inheritance, drafting a spendthrift trust might be the solution. This trust may incorporate various tax benefits, including taking advantage of the federal gift and estate tax exemption. But that’s not its primary focus: Its main purpose is asset protection. This article explains how a spendthrift trust works and why it’s important to choose the right trustee. A sidebar details the reasons why a professional is needed to create the trust.
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Why contingent beneficiaries matter
June / July 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: A will provides for the disposition of one’s worldly possessions, including a house, investments and other property. These go to the beneficiaries named in the will. In addition, this foundation is usually supported by documents for trusts, retirement plan accounts and life insurance policies. They also have designated beneficiaries. But the process may be a little more complicated than it first seems. Of course, one must list the primary beneficiaries in these documents, but it’s also imperative to include “contingent” beneficiaries for peace of mind. This article explains why naming contingent beneficiaries is critical.
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Recognize cash flow problems before it’s too late
February / March 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: In light of the economic downturn caused by the COVID-19 pandemic, it’s more important than ever for lenders to focus their analyses of borrowers’ financial viability on cash. Sudden cash deficits can rapidly become chronic as businesses try to stay afloat in this uncertain economic environment. This article offers some places to look as lenders evaluate cash-poor borrowers — both within the statement of cash flows and beyond.
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ERISA disclosure 101: A quick overview of plan sponsor obligations
June / July 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: Qualified retirement plan sponsors are subject to many disclosure requirements. This article provides a “top ten” (and thus incomplete) list of key required defined contribution plan disclosure documents from the Department of Labor (DOL), offered to reinforce a general understanding of those requirements. A note of caution: This list doesn’t include IRS disclosure requirements. Also, while disclosures are generally directed to plan participants, a plan beneficiary, in the case of a participant’s death, typically would also be covered by the disclosure rules.
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A 529 plan can benefit your estate plan
August / September 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: As summer vacations wind down and thoughts turn back to school activities, people might find themselves reviewing their finances and considering the options for funding their children’s (or grandchildren’s) college educations. Some may be familiar with the basics of a 529 plan, but it can also benefit an estate plan. This article explains how a 529 plan works and how it affects an estate plan.
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Higher rates are here – What this might mean for M&As
February / March 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: U.S. interest rates are on the way up, and companies considering a sale or acquisition in the near future need to factor these economic circumstances into their plans. This article covers the anticipated effects of higher rates on the M&A market and explains why certain types of buyers — foreign and private equity — are more likely to retreat. A sidebar argues that, because rates are falling in China, Chinese cross-border acquisitions may actually increase.
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It’s not too late for year end tax planning
Fall 2015
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: Manufacturing and distribution companies that expect to owe substantial federal taxes in 2015 can still take steps to soften the blow. But many tax breaks hinge on legislation that Congress might restore before it adjourns for the holidays. This article highlights some last-minute tax-saving strategies to consider before December 31.
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Tips for turning a profit on your properties
March / April 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: The U.S. real estate market has seen many ups and downs over the years. But this article looks at ways to help ensure that properties turn a profit. It offers a variety of suggestions for reducing expenses and vacancy rates and maintaining close communication with tenants.
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Prepare your estate plan for postmortem flexibility
November / December 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: The more flexibility an estate plan has, the greater the chance the decedent’s wishes will be carried out. Even though federal gift and estate tax laws now have some certainty, Congress can still change tax laws in the future. And one’s family circumstances almost certainly will change over time. But this article looks at postmortem estate planning strategies families can put to use in case of changing situations, including disclaimers and qualified terminable interest property (QTIP) trusts.
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Valuing S corporations — Recent divorce case sheds light on tax affecting
Winter 2013
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: A recently decided divorce case in Massachusetts sheds some interesting light on an issue critical to the valuation of S corporations: tax affecting. Recently, the state’s appellate court addressed this contentious process, which reduces a company’s projected income by deducting hypothetical corporate income taxes. Citation: Bernier v. Bernier, No. 11-P-394, June 29, 2012 (Appeals Court of Mass.); Delaware Open MRI Radiology Assocs., P.A. v. Kessler, C.A., No. 275-N, April 25, 2006 (Del. Court of Chancery)
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Start finishing early to win the completion game
Fall 2012
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: To be in the best possible position to close out a job, it’s necessary for a construction company to start finishing early. This article shows that the process begins with ensuring that all parties agree to the contract specifications from the very beginning. Further planning steps are necessary roughly one month before substantial completion is reached, and the completion of the project calls for conducting the punch-list walk-through, training staff on the building’s equipment, handling documentation — and even writing thank-you letters.
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Is good attendance an essential job function?
September / October 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: This article looks at a case that asks whether an employer failed to accommodate a disabled employee who had requested exemption from the employer’s attendance policy. In making this determination, the court had to answer the question: Is good attendance an essential job function? The Ninth Circuit said "yes." Citation: Samper v. Providence St. Vincent Medical Center, No. 10-35811, April 11, 2012 (9th Cir.)
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The “how to” of inventory management
Winter 2012
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: Many dealerships order vehicles, parts and accessories using gut instinct. But more scientific techniques for managing inventory can minimize inventory carrying costs. Manufacturers have used cost accounting to improve operating efficiency for decades, but, as this article explains, only recently have dealerships begun to look at their businesses in other terms: product-by-product margins, product mix, turnover, and reorder points.
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Gift and estate taxes – Backing up valuation discounts
September / October 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: Regardless of whether tax rates and exemptions change, valuation discounts probably will continue to play a significant role in the ultimate tax liabilities that taxpayers shoulder. Establishing the appropriate discounts can prove complicated, though, particularly when dealing with interests that don’t have a ready market. This article examines the tools valuators use to address this problem, such as discounts for lack of marketability, restricted stock studies, pre-IPO studies, and lack-of-control or minority discounts.
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Loan assumptions – Think of them as an alternative source of financing
July / August 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: Even as the economy shows signs of crawling back from the brink, the credit market for commercial real estate (CRE) has remained tight. Some buyers that wish to close CRE deals are taking a nontraditional approach to financing: They’re assuming the sellers’ loans. The loan assumption process is somewhat complicated, and there can be disadvantages, but it can provide an advantageous option in a formidable credit market.